Mkh1099 --
Given your fairly inefficient Magnepan 3.6's and the potential use of a digital volume control operating within a full, true 32-bit domain I'd perhaps downplay the importance of poweramp gain compared to the attention needed matching the poweramp and DAC in a direct connection. It's not that gain is entirely unimportant (i.e.: seeking the lowest possible value here, albeit an unnecessarily restrictive measure), but in your case - with the 3.6's being a non-variable and a 32-bit digital volume control a likely implementation - I'd concentrate on finding the poweramp-DAC combination that sounds best to your ears (impedance output/input matching has been mentioned above), gain disregarded; pragmatically speaking I believe much of the emphasis placed on "signal loss" with a digital volume control - certainly in the 32-bit domain and with speakers as (relatively) inefficient as yours - is out of proportion, and predominantly a theoretical/academic discussion. That said, being that you play back mostly 24/96 material I'd recommend you stay in the 32-bit domain volume attenuation..
Given your fairly inefficient Magnepan 3.6's and the potential use of a digital volume control operating within a full, true 32-bit domain I'd perhaps downplay the importance of poweramp gain compared to the attention needed matching the poweramp and DAC in a direct connection. It's not that gain is entirely unimportant (i.e.: seeking the lowest possible value here, albeit an unnecessarily restrictive measure), but in your case - with the 3.6's being a non-variable and a 32-bit digital volume control a likely implementation - I'd concentrate on finding the poweramp-DAC combination that sounds best to your ears (impedance output/input matching has been mentioned above), gain disregarded; pragmatically speaking I believe much of the emphasis placed on "signal loss" with a digital volume control - certainly in the 32-bit domain and with speakers as (relatively) inefficient as yours - is out of proportion, and predominantly a theoretical/academic discussion. That said, being that you play back mostly 24/96 material I'd recommend you stay in the 32-bit domain volume attenuation..